Research On The Local Tax System In China Under The Background Of "Changing The Camp"

Reform of the tax system in 1994 basically established the framework of central tax and local tax,also clarified the specific scope of tax collection,initially established the local tax system of our country,but with the reform,some problems emerged gradually,the tax system strengthen the tax right,the weakening of the local authority,has seriously affected the performance of area and public service functions of local government to provide.2016 in May 1st "replacing business tax with value-added tax(VAT)",is essentially a continuation of the 1994 tax reform,because the reform to solve the problem of unfair tax burden of different industries,open up the chain of value-added tax,let more enterprise tax burden was reduced,greatly mobilized the enthusiasm of enterprises’ income,a macro perspective,this "replacing business tax with value-added tax(VAT)reform" revitalize the entire market;but this reform also makes legacy tax reform are becoming more and more serious.Lack of financial resources has become a "heart disease" of the local government to develop the economy,so it is urgent to establish the local main taxes and build a perfect local tax system.In replacing business tax with value-added tax(VAT)"under the background of China’s local tax system is not only the inevitable requirement to ensure the normal performance of the functions of the local government,but also the deepening of China’s reform of the taxation system,improve the local tax system of our country in the meaning of the construction of the local tax system is not only to increase local revenues,to meet the needs of the local fiscal expenditure but,in order to seek a more systematic way to realize the healthy and harmonious development of a region.This paper mainly uses data analysis method,theoretical analysis,comparative analysis,data analysis is adopted to measure "replacing business tax with value-added tax(VAT)" tax gap,further research on China’s main taxes;theoretical analysis by the theory of public goods and the theory of fiscal decentralization further shows that "replacing business tax with value-added tax(VAT)after improvement our local tax system.The necessity of comparative analysis through the United States Japan and Germany in the division of tax power,tax system and tax collection is the general law to explore the construction of the local tax system,and points out the direction for the construction of local tax system in china;Theory to guide practice,provide theoretical support in the construction of the local tax system of theoretical analysis for the construction of the local tax system and local tax on foreign construction analysis,let us in the division of tax power,tax settings,open the idea in the tax collection,the tax power,the central government should do moderate decentralization,not system too dead;the setting of the tax,calculated the comparative analysis,the real estate tax has become the main local taxes potential;in terms of tax collection,to follow the principle of saving convenience,streamline our local tax system,in order to reduce the cost of taxation;in short,the construction of the local tax system is a complex project,must be combined with China in order to carry out a national basis.